RESIDENTIAL
Overseas buyer stamp duty calculator
RESIDENTIAL
Overseas buyer stamp duty calculator
Calculate what you鈥檒l owe with our latest stamp duty calculator.
We鈥檙e here to support you through your property purchase by shedding light on the stamp duty tax you鈥檒l need to pay as part of the process.
Here are the current stamp duty rates:
|
Bracket |
Standard rate |
Non-UK resident rate |
| Up to £125,000 | 0% | 2% |
| £125,001 - £250,000 | 2% | 4% |
| £250,001 - £925,000 | 5% | 7% |
| £925,001 - £1.5 million | 10% | 12% |
| Over £1.5 million | 12% | 14% |
Stamp duty land tax (SDLT) is a progressive tax you鈥檙e required to pay when you buy a freehold, leasehold or shared ownership residential property in England and Northern Ireland. The rates, which are payable only on the portion of a property price that falls within each band, were updated on 1 April 2025.
In April 2021, a 2% stamp duty surcharge for overseas buyers purchasing residential property in England and Northern Ireland was introduced. The surcharge applies to any type of non-resident buyer (company or individual), subject to a few exceptions for specific collective investment vehicles such as real estate investment trusts (REITs). The surcharge is levied in addition to the 5% buy-to-let and second homes charge, the flat 17% stamp duty rate on purchases worth more than £500,000 by companies acting as envelopes, and the existing stamp duty rates for home buyers.
If the property is in Scotland, buyers pay instead. If the property is in Wales, buyers pay instead.
Frequently asked questions
How is stamp duty calculated?
Here is an example of how stamp duty (SDLT) is calculated for a non-UK resident. Let鈥檚 say, the property purchase price is £850,000. In this case, this is how the stamp duty is calculated:
2% on the first £125,000 = £2,500
4% on the second £125,000 = £5,000
7% on the final £600,000 = £42,000
Total SDLT = £49,500
How do I pay stamp duty?
In most cases, your solicitor will take care of the paperwork on your behalf. There is an option to do this yourself by following the steps on the.
When is stamp duty paid?
Stamp duty is payable to the HMRC 14 days from the date of completion, or you may risk a fine. Your solicitor or legal advisor should take care of this for you within the deadline.
What is the stamp duty rate for non-UK residents?
In April 2021, a 2% stamp duty surcharge for overseas buyers purchasing residential property in England and Northern Ireland was introduced. The surcharge applies to any type of non-resident buyer (company or individual), subject to a few exceptions for specific collective investment vehicles such as real estate investment trusts (REITs). The surcharge is levied in addition to the 5% buy-to-let and second homes charge, the flat 17% stamp duty rate on purchases worth more than £500,000 by companies acting as envelopes, and the existing stamp duty rates for home buyers.
When does the non-resident stamp duty surcharge apply?
- If you鈥檙e an individual considered a non-UK resident (i.e. if you are not present in the UK for at least 183 days (6 months) during the 12 months before your purchase)
- If you鈥檙e buying with someone else and any of you individually are a non-UK resident, then all buyers are treated as non-UK residents for the transaction
- But if you鈥檙e buying with a spouse or cohabitating civil partner, then as long as you鈥檙e not separated and neither of you is acting as a trustee of a settlement, if one of you is a UK resident then you鈥檙e both treated as UK residents for the transaction
Are there any exemptions from the non-resident stamp duty surcharge?
The 2% surcharge won鈥檛 apply to certain transactions, including
- Purpose-built student accommodation
- Residential property subject to commercial property rates
- Property you lease if your lease is for 7 years or less
- If the non-resident is a Crown employee (this is a limited exception)
Do non-UK resident first-time buyers pay stamp duty?
Yes, non-UK resident first-time property buyers are subject to stamp duty tax but the rates differ. Let's look at two examples:
In April 2025 you buy a house as a non-UK resident for £850,000. There is no relief for first-time buyers if the property value is higher than £500,000, so the calculation would be calculated as follows:
2% on the first £125,000 = £2,500
4% on the second £125,000 = £5,000
7% on the final £600,000 = £42,000
Total SDLT = £49,500
If in April 2025 you buy a house as a non-UK resident for £500,000, the SDLT you owe will be calculated as follows:
2% on the first £300,000 = £6,000
7% SDLT on the portion from £300,001 to £500,000 = £14,000
Total SDLT = £20,000
Disclaimer: This calculator is a guide only, as factors such as property value, tax rate changes, or additional costs may affect the final amount. Always consult a solicitor or financial advisor before making any commitments.
